After joining the WTO, the direction of China's tax reform

Author: Lu Renfa et al
Publisher:
Publish Date: 2006-09-28
Features: Tax system reform is an important part of the reform of the national economic system. Studying tax system reform plans and proposing the overall concept, implementation strategy, and implementation steps of tax system reform must, on the one hand, be grounded in reality and align with the fundamental direction and overall goals of China's socio-economic development, reflecting the inherent requirements of China's contemporary socio-economic development for tax system reform. On the other hand, it must be in line with the trends of tax systems worldwide and adapt to the new requirements of economic globalization and the development of international trade. The report "China's Tax System Reform After Joining the WTO" is divided into 13 chapters, including an evaluation of China's current tax system, the new situation facing the new round of tax system reform, the basic experience and development trends of tax system construction in major market economies, and reform ideas for specific tax categories as well as the reform of the tax management system. These research reports are not only practical but also forward-looking. A brief summary of the content of these reports is provided below.